The ability of a tax authority to successfully collect taxes depends critically on both its relationship with the … experimentally test whether tax compliance can be increased by linking a voluntary promise of timely payment to a reward. We measure …

tax compliance decisions. In this paper, we reflect from a behavioral economic perspective the impact of tax policy … measures on the perception, evaluation, and behavior of citizens and derive considerations to devise appropriate tax policies … of policy measures on citizens' tax compliance behaviors, and we finish with their likely impact on determinants of tax …

between response times and tax compliance and understand the potential non-linearity between them by classifying decisions and …, response time, and tax compliance. Participants with relatively high cognitive skills and very low or very high tax compliance …

tax morale helps to explain the high degree of tax compliance. However, most studies have treated tax morale as a black … tax morale within three multicultural European countries, Switzerland, Belgium and Spain, a choice that allows far more …Considerable evidence suggests that enforcement efforts cannot fully explain the high degree of tax compliance. To …